This document is an excerpt from the EUR-Lex website
Document 62018CA0051
Case C-51/18: Judgment of the Court (Eighth Chamber) of 19 December 2018 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Administrative practice of imposing VAT on the royalty payable to an author of an original work of art on the basis of the resale right)
Case C-51/18: Judgment of the Court (Eighth Chamber) of 19 December 2018 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Administrative practice of imposing VAT on the royalty payable to an author of an original work of art on the basis of the resale right)
Case C-51/18: Judgment of the Court (Eighth Chamber) of 19 December 2018 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Administrative practice of imposing VAT on the royalty payable to an author of an original work of art on the basis of the resale right)
OJ C 65, 18.2.2019, p. 18–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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18.2.2019 |
EN |
Official Journal of the European Union |
C 65/18 |
Judgment of the Court (Eighth Chamber) of 19 December 2018 — European Commission v Republic of Austria
(Case C-51/18) (1)
((Failure of a Member State to fulfil obligations - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1) - Administrative practice of imposing VAT on the royalty payable to an author of an original work of art on the basis of the resale right))
(2019/C 65/23)
Language of the case: German
Parties
Applicant: European Commission (represented by: N. Gossement and B.-R. Killmann, acting as Agents)
Defendant: Republic of Austria (represented by: G. Hesse, acting as Agent)
Operative part of the judgment
The Court:
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1. |
Declares that, by providing that the royalty payable to an author of an original work of art on the basis of the resale right is subject to value added tax, the Republic of Austria has failed to fulfil its obligations under Article 2(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; |
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2. |
Orders the Republic of Austria to pay the costs. |